How to legally receive money from outside Russia
Given : a customer abroad who wants to work with you and pay you euros or dollars.
Find: the best way to organize work with him to pay taxes and sleep well.
I’ll say right away that getting money on a plastic card without paying taxes can result in serious problems (the responsibility is written at the end of the topic). Explanations that money “from grandmother’s granddaughter for ice cream” with amounts greater than $ 10K a year is no longer rolled, especially if there’s something like GMBH Star Development in the grandmother’s details. The probability that they will take a rather high one therefore it is better not to risk and do everything according to the Law, especially since there is nothing difficult about it
Everything. You can sleep easy.
')
Important note. Some especially gifted tax may start demanding payment of insurance premiums or “solve the problem on the spot” - this is simply soliciting a bribe. Do not pay attention - you have to pay only 13% and nothing else.
The second is a very important note. It is sheet B "Incomes from sources outside the Russian Federation." In no case, "Entrepreneurship".
Here the tax is less, but in return we get a portion of hemorrhoids. In terms of currency control, IP is equal to LLC. And any step to the side is punished by quite large fines. But nevertheless, if once you figure out and go through the entire procedure from how the money came out from the customer until the moment of pleasant rustling in your wallet, then everything will be easy.
Before opening a currency account, it is very important to talk with a representative of the currency control group - and not by phone, but in person. If it is prohibited by the rules of the bank - look for another bank.
I will give an example from practice. Bank VTB24. Communication with currency control takes place only in official letters of the form - “THE REQUIREMENTS OF CHAPTER 4 OF THE INSTRUCTIONS 117-AND OF 15.06.2004 have not been complied with.
Now we are cooperating with the bank "Nordea" exactly the same phrase in their version sounds like "The application does not indicate the registration address." And she says by phone or by email.
Agree two different things. Therefore, I emphasize again. Adequate Currency Controller - the key to successful work. Take the time to choose a bank; talk personally with currency controllers - this is extremely important.
So you chose a bank and wrote an application for opening a currency account.
Transit account - serves for receipt of money. After the money is received in the transit account, you must transfer it to the current currency account within seven days, or sell the currency to a ruble settlement account.
In the contract it is important to specify the following points.
The contract must be drafted in Russian, or there must be a translation in two columns. If the contract is signed in a foreign language, the translation of the contract will have to be notarized.
If you plan to get more than 5,000 dollars or euros from your partners for any period, in one payment or several, then you need to issue a passport for each contract.
Passport transaction must be issued before the first receipt of money from the client.
In good banks, employees of the currency control group help newcomers with its filling. Depending on the bank, this can be either a paid or a free service. We advise her to use.
After you receive funds to the transit account - the bank sends you a notice of receipt of funds. Within seven days thereafter, you are obliged to make a certificate of foreign exchange transactions and either sell the currency to a ruble account or transfer it to the current currency account in order to make a sale at a later date.
In good banks, the first help on Currency operations will be helped by the experts of Currency control, and then everything can be done on the model.
After the funds from the sale of the currency have been received in your ruble settlement account, you can dispose of them in the usual manner.
The act of work performed is also done either in Russian or in two languages. After that, a copy of it is given to the Monetary Control Department along with a certificate of supporting documents.
Thus, the sequence of actions for the IP turned out to be
The contract and passport can be one for several receipts.
At the rate of the Central Bank on the day of crediting to the transit account. But there is a small nuance. If a currency is sold at a price higher than the official exchange rate at the time of receipt, then the exchange difference is subject to additional tax. If sold at a lower rate - then the tax is paid at the rate of the Central Bank at the time of enrollment.
If caught, you will have to pay 13% + fines of 5% of the amount of unpaid tax per month for the first 180 days, then 10% monthly of the amount of tax, and then criminal prosecution with the prospect of becoming a neighbor of Mikhail Khodorkovsky.
If you have not been caught for three years, then you can breathe easy, be sure to do a good deed, or even a few are better and you can forget about the fact that taxes were not paid.
The topic of currency control is very big and we told a small piece, which will be enough for many cases. If you have a “special occasion” write to cons@moedelo.org - we will be happy to help.
Successes!
Find: the best way to organize work with him to pay taxes and sleep well.
I’ll say right away that getting money on a plastic card without paying taxes can result in serious problems (the responsibility is written at the end of the topic). Explanations that money “from grandmother’s granddaughter for ice cream” with amounts greater than $ 10K a year is no longer rolled, especially if there’s something like GMBH Star Development in the grandmother’s details. The probability that they will take a rather high one therefore it is better not to risk and do everything according to the Law, especially since there is nothing difficult about it
Option 1. You are an individual. Annual tax of 13%
- Open a currency account of an individual in any bank, enter into a civil law contract with the customer.
- It is important that the agreement is either in Russian or in two columns with translation.
- After the first receipt of money, take a copy of the contract to the bank. So that the financial monitoring of the bank does not worry and does not block your account due to various suspicions.
- Once a year, until April 30, you submit a 3-NDFL declaration in which you fill in sheet B “Incomes from sources outside the Russian Federation”. Attach a copy of the contract and an extract from the bank to the declaration
- You kill a toad in yourself and by July 15 pay 13% of all income.
- If they attend thoughts - “why did I do it ???”, “I gave my hard-earned money to the asshole officials !!!”. But these thoughts are sure to visit, then read the end of the article - the FAQ section - the question about the responsibility for non-payment - will immediately feel better
Everything. You can sleep easy.
')
Important note. Some especially gifted tax may start demanding payment of insurance premiums or “solve the problem on the spot” - this is simply soliciting a bribe. Do not pay attention - you have to pay only 13% and nothing else.
The second is a very important note. It is sheet B "Incomes from sources outside the Russian Federation." In no case, "Entrepreneurship".
Option 2. You are an individual entrepreneur. Annual tax of 6%
Here the tax is less, but in return we get a portion of hemorrhoids. In terms of currency control, IP is equal to LLC. And any step to the side is punished by quite large fines. But nevertheless, if once you figure out and go through the entire procedure from how the money came out from the customer until the moment of pleasant rustling in your wallet, then everything will be easy.
The first thing you need is a currency settlement account at any bank.
Before opening a currency account, it is very important to talk with a representative of the currency control group - and not by phone, but in person. If it is prohibited by the rules of the bank - look for another bank.
I will give an example from practice. Bank VTB24. Communication with currency control takes place only in official letters of the form - “THE REQUIREMENTS OF CHAPTER 4 OF THE INSTRUCTIONS 117-AND OF 15.06.2004 have not been complied with.
Now we are cooperating with the bank "Nordea" exactly the same phrase in their version sounds like "The application does not indicate the registration address." And she says by phone or by email.
Agree two different things. Therefore, I emphasize again. Adequate Currency Controller - the key to successful work. Take the time to choose a bank; talk personally with currency controllers - this is extremely important.
So you chose a bank and wrote an application for opening a currency account.
You will open two accounts - current and transit.
Transit account - serves for receipt of money. After the money is received in the transit account, you must transfer it to the current currency account within seven days, or sell the currency to a ruble settlement account.
Next you need to make a contract with your customer and open a passport transaction.
In the contract it is important to specify the following points.
- A clear description of what should be done - either a phrase about the development in accordance with those. assignment.
- Currency in which calculations will be made
- If payment is planned periodically, and there is no desire to do acts of work performed each time, then you need to add a phrase.
The Customer lists the Contractor under this Contract a monthly advance payment to the Contractor’s current account on the basis of the invoice issued, in the amount determined by the Parties on the basis of the Contractor’s progress report. The final settlement for each Terms of Reference by the Customer is made to the settlement account of the Contractor, on the basis of invoices issued by the Contractor, no later than 5 (five) calendar days from the date of signing by the Parties of the Act of Acceptance under this Terms of Reference.
In this case, it will be possible to do one act for the entire amount received for the year, for example. - Full details of the payer.
- Your account details must contain your transit account.
The contract must be drafted in Russian, or there must be a translation in two columns. If the contract is signed in a foreign language, the translation of the contract will have to be notarized.
If you plan to get more than 5,000 dollars or euros from your partners for any period, in one payment or several, then you need to issue a passport for each contract.
Passport transaction must be issued before the first receipt of money from the client.
In good banks, employees of the currency control group help newcomers with its filling. Depending on the bank, this can be either a paid or a free service. We advise her to use.
So, the passport of the transaction is issued and now you can get money.
After you receive funds to the transit account - the bank sends you a notice of receipt of funds. Within seven days thereafter, you are obliged to make a certificate of foreign exchange transactions and either sell the currency to a ruble account or transfer it to the current currency account in order to make a sale at a later date.
In good banks, the first help on Currency operations will be helped by the experts of Currency control, and then everything can be done on the model.
After the funds from the sale of the currency have been received in your ruble settlement account, you can dispose of them in the usual manner.
When you close a certain stage of work you need to do an act
The act of work performed is also done either in Russian or in two languages. After that, a copy of it is given to the Monetary Control Department along with a certificate of supporting documents.
Thus, the sequence of actions for the IP turned out to be
Agreement -> Transaction Passport ---> Currency Receipt ---> INO Certificate ---> Transfer of currency to a ruble account -> Act -> Certificate of confirming transactions.
The contract and passport can be one for several receipts.
General FAQ on this topic
How to count taxes?
At the rate of the Central Bank on the day of crediting to the transit account. But there is a small nuance. If a currency is sold at a price higher than the official exchange rate at the time of receipt, then the exchange difference is subject to additional tax. If sold at a lower rate - then the tax is paid at the rate of the Central Bank at the time of enrollment.
What will I do if I just get the money on the card and do not pay any taxes?
If caught, you will have to pay 13% + fines of 5% of the amount of unpaid tax per month for the first 180 days, then 10% monthly of the amount of tax, and then criminal prosecution with the prospect of becoming a neighbor of Mikhail Khodorkovsky.
What is the limitation period for liability for not paying taxes
If you have not been caught for three years, then you can breathe easy, be sure to do a good deed, or even a few are better and you can forget about the fact that taxes were not paid.
How does the tax officer know that I receive money and do not pay taxes?
- It should be understood that if someone is caught on tax evasion, the bank in which the account was opened may lose its license. Therefore, now the financial monitoring of the bank checks all operations and investigates under each suspicion. Bank secrecy is only on paper . No bank will risk its license.
- The detractor / Abandoned girl (boy) wrote a letter to the Inspection of the Federal Tax Service “such a friend does not pay taxes. He has an account with such a bank ”- almost a 100% verification guarantee.
- The bank went bankrupt and it is saved by the state structure. All payments are verified including incoming.
- So the stars got up and just not lucky.
The topic of currency control is very big and we told a small piece, which will be enough for many cases. If you have a “special occasion” write to cons@moedelo.org - we will be happy to help.
Successes!
Source: https://habr.com/ru/post/53221/
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